| Panel B | |||||
|---|---|---|---|---|---|
| OLS regression for identity fita | |||||
| Full sample (1)–(3) | Junior MA | Senior MAb | |||
| (1) | (2) | (3) | (4) | (5) | |
| Constant | 0.000(1.000) | 0.001(0.980) | −0.031(0.515) | −0.051(0.339) | 0.022(0.686) |
| DIAG | −0.023(0.697) | −0.023(0.696) | −0.013(0.823) | −0.020(0.777) | 0.003(0.973) |
| INTER | 0.078(0.256) | 0.078(0.256) | 0.059(0.389) | 0.005(0.955) | 0.043(0.645) |
| BOUND | 0.098*(0.072) | 0.0978*(0.072) | 0.098*(0.071) | 0.204***(0.002) | 0.032(0.640) |
| BELIEF | −0.059(0.310) | −0.060(0.314) | −0.069(0.243) | −0.060(0.403) | −0.099(0.209) |
| STRUC | 0.059(0.233) | 0.059(0.235) | 0.057(0.249) | 0.123**(0.038) | 0.095(0.144) |
| CLARITY | 0.078(0.210) | 0.077(0.214) | 0.077(0.210) | 0.138*(0.067) | 0.085(0.270) |
| GROUPCULT | 0.297***(0.000) | 0.298***(0.000) | 0.321***(0.000) | 0.360***(0.000) | 0.300***(0.000) |
| LMX | 0.204***(0.000) | 0.203***(0.000) | 0.193***(0.000) | 0.147**(0.034) | 0.174**(0.013) |
| PSYCHSAF | 0.231***(0.000) | 0.231***(0.000) | 0.267***(0.000) | 0.145**(0.039) | 0.230***(0.001) |
| CLARITY* LMX | −0.002(0.952) | ||||
| GROUPCULT* PSYCHSAF | 0.065*(0.098) | ||||
| R2 | 49.61% | 49.61% | 50.13% | 52.21% | 46.42% |
| Adj. R2 | 47.91% | 47.72% | 48.25% | 49.75% | 43.67% |
| F-value | 29.21 | 26.19 | 26.73 | 21.24 | 16.85 |
| Sig. F | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Panel B | |||||
|---|---|---|---|---|---|
| OLS regression for identity fita | |||||
| Full sample (1)–(3) | Junior MA | Senior MAb | |||
| (1) | (2) | (3) | (4) | (5) | |
| Constant | 0.000(1.000) | 0.001(0.980) | −0.031(0.515) | −0.051(0.339) | 0.022(0.686) |
| DIAG | −0.023(0.697) | −0.023(0.696) | −0.013(0.823) | −0.020(0.777) | 0.003(0.973) |
| INTER | 0.078(0.256) | 0.078(0.256) | 0.059(0.389) | 0.005(0.955) | 0.043(0.645) |
| BOUND | 0.032(0.640) | ||||
| BELIEF | −0.059(0.310) | −0.060(0.314) | −0.069(0.243) | −0.060(0.403) | −0.099(0.209) |
| STRUC | 0.059(0.233) | 0.059(0.235) | 0.057(0.249) | 0.095(0.144) | |
| CLARITY | 0.078(0.210) | 0.077(0.214) | 0.077(0.210) | 0.085(0.270) | |
| GROUPCULT | |||||
| LMX | |||||
| PSYCHSAF | |||||
| CLARITY | −0.002(0.952) | ||||
| GROUPCULT | |||||
| 49.61% | 49.61% | 50.13% | 52.21% | 46.42% | |
| Adj. | 47.91% | 47.72% | 48.25% | 49.75% | 43.67% |
| F-value | 29.21 | 26.19 | 26.73 | 21.24 | 16.85 |
| Sig. F | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
Notes:
*p < 0.10; **p < 0.05; ***p < 0.01 (two tailed); OLS regression coefficients are reported; p-values in brackets;a all variables are mean centered; b This sample includes senior management accountants as well as head of accounting/CFO
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